2016 (2) TMI 99

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..... nsaction value, and assessed the same on the same value. - the adjudicating authority has not held the goods are liable for confiscation for mis-declaration of the description. - penalty imposed under Section 117 of the Customs Act, 1962 is not sustainable. - Decided in favor of appellant. - Appeal No. C/87357/2013 - A/85182/16/SMB - Dated:- 1-1-2016 - M V Ravindran, Member (J) For the Ap .....

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..... of the products imported as powder of synthetic diamonds instead of powder of natural diamonds and hence contravened the provisions of Regulation 13(d) and (c) of CHALR, 2004 and hence properly penalized under Section 117. 4. I find from the impugned order that the adjudicating authority has only directed reclassification of the goods imported under the description of 'powder of natural .....

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